Tax-free shopping: refunds from 2026-11-01

When it applies

It applies to goods sold by a tax-free shop on or after 2026-11-01; the date of sale counts, not the departure date. Goods bought earlier follow the previous procedure. There is no transition period in which both systems can be used.

What changes

Until 2026-10-31

Consumption tax is waived at the till and you pay the tax-free price. Eligible: general goods from ¥5,000; consumables from ¥5,000 up to ¥500,000, in special sealed packaging.

From 2026-11-01

You pay the price including tax, and the tax amount is, in principle, refunded after the customs check at departure. Eligible: ¥5,000 or more (excluding tax) at the same shop on the same day. The split between general goods and consumables, the ¥500,000 limit for consumables and the special packaging all end.

Steps (purchases from 2026-11-01)

1. Show your passport at a tax-free shop and pay the price including tax.
2. Within 90 days counted from the day after purchase, leave Japan and show your passport at a tax-free terminal (kiosk or similar) at the airport or port for the customs check. You cannot do this after checking in your luggage, and checked luggage cannot be taken back for it.
3. The refund is paid by the shop or by a refund operator the shop has contracted. The law does not set the refund method or who bears any refund fee, so ask the shop for details.

When there is no refund, and other rules

• Food, drinks, cosmetics and other consumables used up in Japan cannot pass the customs check, so there is no refund for them.
• If even one item from a purchase (receipt) is missing, none of the items on that receipt can pass the customs check (no refund).
• You can only buy as much as you can carry out of Japan yourself when you leave.
• Gold and platinum bullion, gold and platinum coins, and goods exempt from consumption tax are not eligible.
• Goods that passed the customs check must be exported without delay; otherwise the tax amount is collected and you become subject to penalties.

Who is eligible

• Foreign nationals: people who can show with their passport that they entered Japan less than 6 months ago (this period condition does not apply to diplomats, official personnel or U.S. military members).
• Japanese nationals: people who can show with supporting documents (a copy of the family register attachment, a certificate of residence abroad, or a My Number card stating that they moved abroad) that they have lived outside Japan for 2 years or more without a break, and who returned to Japan temporarily less than 6 months ago. The documents are shown together with the passport.